Expanded List of Tax Benefits in the Dirbi

Measure published on last December 30

On December 30, 2024, the Federal Revenue Service issued Regulatory Instruction RFB 2,241/2024, which replaces the Sole Annex of Normative Instruction RFB No. 2,198/2024. This regulation governs the submission of the Declaration of Incentives, Waivers, Benefits, and Tax Immunities (Dirbi), and includes an additional 45 (forty-five) tax incentives to be reported. With this addition, the Dirbi now encompasses a total of 88 tax incentives to be declared.

It is worth noting that this is the third round of additions made by the Federal Revenue Service to the Dirbi in 2024. On September 6 of the previous year, the total number of tax incentives increased from 16 to 43—a change implemented through Regulatory Instruction RFB No. 2,216/2024.

Do the new incentives required in the Dirbi need to be declared retroactively?

Yes. The 45 new tax incentives on the list must be declared retroactively. This means that these incentives, related to the reporting periods from January to December 2024 and subsequent periods, must be declared or amended by March 20, 2025.

Compliance with Ancillary Obligations

Domingues e Pinho Contadores offers solutions ranging from the preparation to the submission of ancillary obligations and data rectification. Rely on this support: dpc@dpc.com.br.